Impact 100 - Finance 101 for Non-Profits Deck - Page 22

Required Electronic Filing of Form 990

• For tax years beginning on or after July 2 , 2019 , section 3101 of P . L . 116-25 requires that returns by exempt organizations be filed electronically .

• For small exempt organizations , the legislation specifically allowed a postponement (“ transitional relief ”). For tax years ending before July 31 , 2021 , the IRS accepted either paper or electronic filing of Form 990-EZ .

• For tax years ending July 31 , 2021 , and later , Form 990-EZ must be filed electronically .

Accordingly , you must file the 2021 Form 990-EZ electronically